The history of Rome

3. IV. V. And Reach the Danube.

4. Exterae nationes in arbitratu dicione potestate amicitiave populi Romani (lex repet. v. i), the official designation of the non-Italian subjects and clients as contrasted with the Italian 'allies and kinsmen' (socii nominisve Latini).

5. III. XI. As to the Management of the Finances.

6. III. XII. Mercantile Spirit.

7. IV. III. Jury Courts, IV. III. Character of the Constitution of Gaius Gracchus.

8. This tax-tenth, which the state levied from private landed property, is to be clearly distinguished from the proprietor's tenth, which it imposed on the domain-land. The former was let in Sicily, and was fixed once for all; the latter - especially that of the territory of Leontini - was let by the censors in Rome, and the proportion of produce payable and other conditions were regulated at their discretion (Cic. Verr. iii. 6, 13; v. 21, 53; de leg. agr. i. 2, 4; ii. 18, 48). Comp, my Staatsrecht, iii. 730.

9. The mode of proceeding was apparently as follows. The Roman government fixed in the first instance the kind and the amount of the tax. Thus in Asia, for instance, according to the arrangement of Sulla and Caesar the tenth sheaf was levied (Appian. B. C. v. 4); thus the Jews by Caesar's edict contributed every second year a fourth of the seed (Joseph, iv. 10, 6; comp. ii. 5); thus in Cilicia and Syria subsequently there was paid 5 per cent from estate (Appian. Syr. 50), and in Africa also an apparently similar tax was paid - in which case, we may add, the estate seems to have been valued according to certain presumptive indications, e. g. the size of the land occupied, the number of doorways, the number of head of children and slaves (exactio capitum atque ostiorum, Cicero, Ad Fam. iii. 8, 5, with reference to Cilicia; phoros epi tei gei kai tois somasin, Appian. Pun. 135, with reference to Africa). In accordance with this regulation the magistrates of each community under the superintendence of the Roman governor (Cic. ad Q. Fr. i. 1, 8; SC. de Asclep. 22, 23) settled who were liable to the tax, and what was to be paid by each tributary (imperata - epikephalia, Cic. ad Att. v. 16); if any one did not pay this in proper time, his tax-debt was sold just as in Rome, i. e. it was handed over to a contractor with an adjudication to collect it (venditio tributorum, Cic. Ad Fam. iii. 8, 5; onas - omnium venditas, Cic. ad Att. v. 16). The produce of these taxes flowed into the coffers of the leading communities - the Jews, for instance, had to send their corn to Sidon - and from these coffers the fixed amount in money was then conveyed to Rome. These taxes also were consequently raised indirectly, and the intermediate agent either retained, according to circumstances, a part of the produce of the taxes for himself, or advanced it from his own substance; the distinction between this mode of raising and the other by means of the publicani lay merely in the circumstance, that in the former the public authorities of the contributors, in the latter Roman private contractors, constituted the intermediate agency.

10. IV. III. Jury Courts.

11. III. VII. Administration of Spain.

12. IV. X. Regulation of the Finances.

13. For example, in Judaea the town of Joppa paid 26,075 modiiof corn, the other Jews the tenth sheaf, to the native princes; to which fell to be added the temple-tribute and the Sidonian payment destined for the Romans. In Sicily too, in addition to the Roman tenth, a very considerable local taxation was raised from property.

14. IV. VI. The New Military Organization.

15. IV. II. Vote by Ballot.

16. III. VII. Liguria.

17. IV. V. Province of Narbo.

18. IV. V. In Illyria.

19. IV. I. Province of Macedonia.

20. III. XI. Italian Subjects, III. XII. Roman Wealth.

21. IV. V. Taurisci.

22. III. IV. Pressure of the War.

23. IV. VII. Outbreak of the Mithradatic War.

24. IV. IX. Preparations on Either Side.

25. III. XII. The Management of Land and of Capital.